Meanwhile HMRC are preparing changes to the Inheritance Tax Account (IHT400) for the April 2017 introduction of the Residence Nil Rate Band (RNRB) and Transferrable RNRB (TRNRB), which will result in some changes to the IHT400 and the introduction of two new IHT forms, IHT435 and IHT436. These changes are planned to come into force in April 2017.
We will publish updates and new forms nearer the time. It is anticipated that the first tranche of online eSubmittable IHT forms will be for when there is no actual Tax liable, i.e. RNRB.
Guidance for the new Residence Nil Rate Band (RNRB) has been published by HMRC and can be found here Residence Nil Rate Band